Earnings management and accounting income aggregation

By J. Jacob, Bjorn N. Jorgensen. 2007

253 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/2398455f18f4a05c4366e0a11aad2647f2cd0766

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Citations in the corpus

An alternative interpretation of the discontinuity in earnings distributions (2007, unknown): “Our study is also related to recent work by Jacob and Jorgensen (2006) , who find that the discontinuity in earnings is not observed when net income is aggregated for annual periods other than the fiscal year.”
Audit effort and earnings management (2008, background): “Recent studies provide evidence that earnings management is responsible for the discontinuity in the US earnings distribution (Jacob and Jorgensen, 2007; Kerstein and Rai, 2007).”
Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows (2012, background): “Moreover, Jacob and Jorgensen (2005) provide evidence that the discontinuities around zero earnings is, at least in part, due to earnings management.”
Does Income Smoothing Improve Earnings Informativeness (2006, unknown): “We use annual data because there is much evidence that firms smooth fiscalyear earnings and that fourth-quarter reporting is distinctively different from that of other quarters ( Jacob and Jorgensen 2003; Das and Shroff 2002).”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “The Brown and Pinello (2007) finding of a stronger kink in the distribution of earnings around the consensus analyst forecast in interim quarters conflicts with the previously discussed evidence of a stronger kink around zero in the fourth quarter (Kerstein and Rai, 2007; Jacob and Jorgensen, 2007).”
The Quality of Analysts ’ Cash Flow Forecasts (2008, unknown): “21 See Beaver, McNichols and Nelson (2004), Dechow, Richardson and Tuna (2003), Durtschi and Easton (2005) and Jacob and Jorgensen (2007).”
Quarterly Earnings Patterns and Earnings Management (2007, unknown): “(19)Similar to our benchmark, Jacob and Jorgensen (2007) use histograms of earnings measured over alternative annual periods as benchmarks to investigate discontinuities in fiscal year earnings.”
The effect of audit adjustments on earnings quality: Evidence from China (2016, background): “5 Kerstein and Rai (2007) and Jacob and Jorgensen (2007) find the zero earnings discontinuity is more pronounced in annual (i.e., audited) earnings than quarterly (i.e., unaudited) earnings.”
Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items (2010, background): “Jacob and Jorgensen (2007) provide evidence that managers’ attempts to avoid negative earnings surprises are not observable when they use an”